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Honeoye Central School District - Information Technology (2019M-9)
… Employees stored personal data, such as photos, videos and music, on District computers. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and … were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Suffern Central School District - Financial Condition (2019M-145)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Incorporated Village of Garden City – Check Signing (2021M-39)
… her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key … supervise the check-signing process when others use it. In her absence, have authorized alternate signatories sign … checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Medina Central School District - Tax Collection (2019M-151)
… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… report - pdf] Audit Objective Determine whether Yates County Industrial Development Agency (YCIDA) officials … Determine whether Yates County Industrial Development Agency YCIDA officials properly …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that … updates action codes for all cases and enters disposition dates into the computerized system. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Port Byron Central School District – Network User Accounts (2021M-119)
… School District (District) officials ensured network user account controls were secure. Key Findings District officials did not ensure that the District’s network user account controls were secure. District officials did not … non-student accounts, four shared accounts and one generic account. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Police Bulletin No. SP-221
… in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, … in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. Effective … 4, 2021 (Administration). Background At the request of the Police Benevolent Association of the New York State Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceHudson Housing Authority – Information Technology (2019M-224)
… Objective Determine whether Authority officials ensured IT systems were adequately secured and protected against … adopt an acceptable use policy. Officials did not provide IT security awareness training. The Authority did not have … banking agreements. Sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic growth … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… taking additional steps to increase physical accessibility for the 100 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and … Assess whether City of Cohoes City officials could take additional steps to increase physical accessibility to programs and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26DiNapoli: MTA’s Subway Station Repair List Is Growing
… subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than the … in New York City’s subway stations, fewer stations in good condition, and ever-increasing rider aggravation," … condition from 1.0 to 5.0. Under 3.0 is considered in good repair and 3.0 and over are worn or damaged. Serious …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , … Central School District , Newburgh Preparatory Charter High School , Trumansburg Central School District and the …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 97-23
… (§3000 et seq .) contains provisions of law relating to emergency medical services (see also General Municipal Law, §122-b; … 10 NYCRR 800.6 through 800.26). Article 30, however, does not prohibit a member of an organization constituting an …
https://www.osc.ny.gov/legal-opinions/opinion-97-23